
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7268]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                      Subchapter B--Other Offenses
 
Sec. 7268. Possession with intent to sell in fraud of law or to 
        evade tax
        
    Every person who shall have in his custody or possession any goods, 
wares, merchandise, articles, or objects on which taxes are imposed by 
law, for the purpose of selling the same in fraud of the internal 
revenue laws, or with design to avoid payment of the taxes imposed 
thereon, shall be liable to a penalty of $500 or not less than double 
the amount of taxes fraudulently attempted to be evaded.

(Aug. 16, 1954, ch. 736, 68A Stat. 865.)
